माल और सेवा कर परिषद Goods & Se₹vices Tax Council

Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading ?

(a) Classification of ‘Dried Tobacco Leaves’

(b) Rate of duty on ‘Dried Tobacco Leaves’

Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-credit?

To seek the classification of the PVC floor mat and the applicable rate of GST on the same

Whether the applicant is eligible or not, to claim a lower rate of GST.

(a) Whether GST shall be applicable on the sale of undivided and impartible share of land represented by Agreement to sell the land?

(b) Whether GST shall be applicable on sale of superstructure (which is under construction)?

(c) If yes:

i. What will be value on which tax is payable?

ii. What would be applicable rate for charging GST?

Whether sale of food to passenger travelling in Rajdhani Train etc. Train should be treated as Restaurant Services?

Whether Input Tax Credit ( ITC) is available on clean environment(energy) cess, paid at the time of import of coal?

Whether the services offered by the applicant are falls or not under the SAC 998619, and the exemption under Notification No.12/2017, under entry 54(e ) is applicable to both farmers and traders?

(a) Whether exercise books are classifiable under HSN 4820 or 4901 or 4903;

(b) Whether any person who is dealing exclusively in supply of goods that are wholly exempt from tax, is required to take registration under the GST Act?